https://www.taxtmi.com/caselaws?id=419357 Challenge to a statutory notice became infructuous after the tax demand was satisfied and the notice was withdrawn, so the Court treated the dispute over that notice as no longer surviving and did not examine its validity. The constitutional challenge to Section 16(2)(c) of the CGST Act and Rule 86A of the CGST Rules was also left undecided, because identical issues were already pending before other High Courts. The petition was therefore disposed of without adjudicating the constitutional validity of those provisions. en-us Wed, 12 Jan 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419357 Challenge to a statutory notice became infructuous after the tax demand was satisfied and the notice was withdrawn, so the Court treated the dispute over that notice as no longer surviving and did not examine its validity. The constitutional challenge to Section 16(2)(c) of the CGST Act and Rule 86A of the CGST Rules was also left undecided, because identical issues were already pending before other High Courts. The petition was therefore disposed of without adjudicating the constitutional validity of those provisions. Case-Laws GST Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419357